member LLC (SMLLC) treated as a disregarded entity for federal income tax purposes is treated as a disregarded entity for New York tax purposes. If the SMLLC is disregarded and the single member is an individual, the SMLLC is treated as a sole proprietorship for New York tax purposes.
Corporate bylaws are required by state law in New York, but you don't need to file your bylaws with the NY Department of State. The law stipulates that your bylaws must be adopted by your incorporators during your company's initial organization meeting.
The members of an LLC are required to adopt a written Operating Agreement. See Section 417 of the Limited Liability Company Law. The Operating Agreement may be entered into before, at the time of, or within 90 days after the filing of the Articles of Organization.
Creating your LLC in New York requires you to file the Articles of Organization with the New York Department of State. You should also create an operating agreement for your LLC. While New York State does not require you to file an operating agreement with the state, it is important for every LLC to have this document.
The New York LLC Transparency Act (NY LLCTA) will become effective as of Jan. 1, 2026, and will require limited liability companies (LLCs) formed, or qualified to do business, in the state of New York to disclose individual beneficial owner information to the New York Department of State (NYDOS).
Licenses Usually Aren't Required New York does not require business owners forming an LLC to have a business license in place before they register their LLCs or before they open their doors. This is good news for business owners operating on a tight budget.
However, registering an LLC in New York comes with some additional documentation and higher fees than other states require. For many business owners based here, though, filing for LLC in NY still makes the most sense.
New York corporate bylaws are a set of rules that regulate the internal affairs and day-to-day operations of a corporation. The initial bylaws are established by the incorporators at the first organizational meeting and may be amended or revoked thereafter by a majority of the voting shareholders.
How to start an LLC in New York Step 1: Decide on a name for your New York LLC. Step 2: Determine management structure (member vs. Step 3: Select your New York registered agent. Step 4: Prepare and file Articles of Organization with NYS DOS. Step 5: Obtain a federal employer identification number.
Do bylaws need to be signed? No, but you'll want to make sure your bylaws are signed, even though New York statutes don't explicitly require bylaws to be signed. Having bylaws signed by your officers and directors shows that everyone in your corporation is on the same page.